BPCE - 2018 Registration document

FINANCIAL REPORT IFRS Consolidated Financial Statements of BPCE SA group as at December 31, 2018

Change in expected credit losses on financial assets and commitments 7.1.3 In the tables presented in this Note, the line “Other changes” includes changes in credit risk inputs, write-offs (only for Stage 3) and changes relating to the implementation of IFRS 5 (see Note 1.3). 7.1.3.1 Change in impairment for credit losses on financial assets through other comprehensive income

TOTAL

Stage 1

Stage 2

Stage 3

in millions of euros

BALANCE AT 01/01/2018 Origination and acquisitions Derecognition and buybacks

(2)

(10)

(12)

///

10

10

Other changes

1

1

BALANCE AT 12/31/2018

(1)

(1)

7.1.3.2 Change in impairment for credit losses on debt securities at amortized cost

TOTAL (137)

Stage 1

Stage 2

Stage 3

in millions of euros

BALANCE AT 01/01/2018 Origination and acquisitions Derecognition and buybacks

(5)

(13)

(119)

(7)

/// 10

(7) 19

9

Other changes

(29)

(29)

BALANCE AT 12/31/2018

(5)

(11)

(138)

(154)

7.1.3.3 Change in impairment for credit losses on loans and receivables due from credit institutions at amortized cost

5

TOTAL

Stage 1

Stage 2

Stage 3

in millions of euros

BALANCE AT 01/01/2018 Origination and acquisitions Derecognition and buybacks Transfers between Stages

(3)

(4)

(61)

(68)

///

1

7

8 1 8

1 2

Other changes

1

6

BALANCE AT 12/31/2018

(2)

(48)

(51)

7.1.3.4 Change in impairment for credit losses on loans and receivables due from customers at amortized cost

TOTAL

Stage 1

Stage 2

Stage 3 (3,111)

in millions of euros

BALANCE AT 01/01/2018 Origination and acquisitions Derecognition and buybacks Transfers between Stages

(183)

(497)

(3,791)

(73)

(47)

///

(120)

34

88 37 74

111

233 (86) 738

(20) 100

(103)

Other changes

565

BALANCE AT 12/31/2018

(142)

(345)

(2,538)

(3,025)

7.1.3.5 Change in provisions for credit losses on loan commitments given

Stage 1

Stage 2

Stage 3

TOTAL

in millions of euros

BALANCE AT 01/01/2018

38 15 (6) 10

89

16 /// (2)

143

Origination

4

19

Derecognition

(13)

(21)

Transfers between Stages

(8)

2

Other changes

(21)

(13)

(5)

(39) 103

BALANCE AT 12/31/2018

36

59

9

479

Registration document 2018